https://www.taxtmi.com/caselaws?id=410900 Where an effective statutory appeal exists under the Tamil Nadu Value Added Tax Act, writ jurisdiction should ordinarily not be used to bypass that appellate mechanism. The Madras HC held that the appellate authority is the proper forum to examine factual materials, documents, and merits, and noted that a connected appeal by the State can be kept pending under Section 23. The writ petitions were not entertained on merits, and the petitioner was directed to pursue the statutory appellate remedy with liberty to seek condonation of delay and adjudication in accordance with law. en-us Mon, 26 Jul 2021 00:00:00 +0530 Thu, 12 Aug 2021 08:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410900 Where an effective statutory appeal exists under the Tamil Nadu Value Added Tax Act, writ jurisdiction should ordinarily not be used to bypass that appellate mechanism. The Madras HC held that the appellate authority is the proper forum to examine factual materials, documents, and merits, and noted that a connected appeal by the State can be kept pending under Section 23. The writ petitions were not entertained on merits, and the petitioner was directed to pursue the statutory appellate remedy with liberty to seek condonation of delay and adjudication in accordance with law. Case-Laws VAT and Sales Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410900